The Financial Measures (Covid-19) (No. 2) Act 2020 legislated for “warehousing” of PAYE (Employer) liabilities beginning with the February 2020 income tax month. Similar measures were introduced in Finance Act 2020 to provide for warehousing of certain self-assessed income tax liabilities. Over 80,000 businesses have been able to “warehouse” certain tax liabilities which accrued during the Covid-19 pandemic but which the businesses were unable to pay. The liabilities which are eligible for warehousing are VAT, PAYE (Employer) liabilities, including income tax, PRSI, USC, Income Tax for self-assessed individuals and excess payments under the Temporary Wage Subsidy Scheme (TWSS). The total amount warehoused to date is over €2.3 billion.